CA23200 - PMA: Writing down allowances (WDA) & balancing adjustments: Contents
| CA23210 | Pooling |
| CA23220 | Rate of WDA |
| CA23230 | Available qualifying expenditure |
| CA23240 | Disposal events |
| CA23250 | Disposal values |
| CA23260 | When no disposal value is brought to account |
| CA23270 | Disposal receipt: Final chargeable period |
| CA23280 | Other provisions about disposal values |
